In Addition to Exchange Revenues, GASB Standards Discuss Four Categories

In addition to exchange revenues, GASB standards discuss four categories of nonexchange revenues. For each of the following revenues recognized by a city indicate the category into which it best fits.
A. A state grant that the city must accept and use to hire air pollution inspectors
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B. Revenue from fees charged by the police department to monitor a charity bicycle ride
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C. Fines for traffic violations
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D. A federal grant to support general education services.
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E. Investments in the state's investment pool.
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F. Hotel occupancy tax.
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G. Local option sales tax
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H. City library late fees
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